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Home My WebLink About08-23-13 � COMM�NWEALTH OF PENNSYLVANIA � DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES � pennsylvan�a INHERITANCE TAX DIVISION • NOTICE OF NONRESIDENT INHERITANCE DEPARTMENTOFREVENUE Po Box 2so6oi TAX APPRAISEMENT, ALLOWANCE OR REV-537 D( AFP ci2-i2� HARRISEURG PA i�i2s-o6oi DISALLOWANCE OF DEDUCTIDNS, AND ASSESSMENT OF TAX DATE 08-26-2013 ESTATE OF SCHOBERT ROBERT M DATE t3F DEATH 12-2p-2009 FILE NUMBER 99 13-0545 DUFFIE JERRY COUNTY NON-RESIDENT�A �I 301 �IARKETC9T �,� ACN 101 _ LEMQ7sN� � �A�t7043 APPEAL DATE: 10-25-2R13 t.�w ...,�a cU c�' v ; (See reverse side under Objections) �.� F `� � A�ount � � �� c�� Re�itted �'-3 'R°� �- �,, �� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: .,. � � .� PA DEPARTMENT OF REVENUE �' .. �''� ;.a..� <�" � � :� � � P.o. Box Zso6oi �� HARRISBURG, PA 17128-0601 CUT ALON6 '�I� �I�� - _ _�►.��__`.,L�,_____��_ RETAIN LOWER PORTION FOR YOUR RECORDS E-� REV-537 EX�F�P:rC1�..�12� NIIT E OF NONRESIDENT---------------------------------- --------- � r._� INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR � ,ti, DISAL�OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF $CHQBEf�T` ROBERT M �ILE N0. 99 13-0545 TAX COMPUTATI�N METHOD ELECTED: CX } FLAT RATE C ) PROPORTIONATE ACN 101 >ATE Oa-26-�013 TAX RETURN WAS: t X) ACCEPTED AS FILED C ) CHAN6ED RESER.VATION CONCERNIN6 FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF aETURN BASED ON: ORIGINAL RETURN 1. R�s1 Eststa CSchedule A) 2. Stocks and Bonds CSchedule B) C1� 13,000.00 NOTE: To insura proper 3. Closely Hold Stock/Partnership Interest CSchedule C) E2� •0 0 cradit to your account, 4. Mortya��s/Not�s Receivable CSchedule D) C3� •0 0 submit tha uppor portion 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E� (4, •0 0 of this form with your 6. JointlY Own�d Prop�rty CSchQdule F) C5� .0 0 tax pay��nt, 7. Transfers CSchQdule 6) C6� •0 0 8• Total Assets �� •O O APPROVED DEDUCTIONS AND EXEMPTIONS: C8� 13,000.00 9. Funeral ExpQnsas/Adm. Coats/Misc. Expensas CSchedule H) C9� 10. Debts/Mortpaga LiabSlitfes/Liens CSchedula I) •0 0 11. Total DQductions C10�— •0 0 , 12• Net Value of Tax Return C11� •0 0 13. CharitablQ/6ov�rn�aental BQquests CSchadule J) �12� 13,000.00 14. Net Value of EstatQ Sub�ect to Tax �13� ' � NOTE: If an assess�ent was issued C14� _ 13,000 00 ref�ect fipures that includeptheitotal�ofiA�� eturnsaassessed�to7da 18 and 19 will ASSESSMENT OF TAX: te. 15. A�nount of Lina 14 at Spoussl rate 16. Amo�l�rlt of Line 14 taxabla at Lineal/,Class A rate (15� 6'50U.00 X 00 = .00 ci6� 6,500.00 x 045 S 292.50 1T• ��aunt of Line 14 it Siblin� r�te C17) .00 X 12 = .00 18. Amount of Lin� 14 taxable at CollatQral/Class B rate C18? .0 0 X 1 5 19. Prfnc�pal Tax Duo a •00 � ci9� 292.50 DATE NUMBER + INTEREST/PEN PAID C-) AMOUNT PAID 06-21-20�3 NR016920 24.94- 317.51 � TOTAL TAX CREDIT 292.57 BALANCE OF TAX DUE INTEREST AND PEN. •o7cR .00 TOTAL DEUE_ ; � IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN tl, NO p •0 7CR FOR CALCULATION" OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A '*CREDITNTCCS REQUIRED. A REFUND. SEE REVERSE SIDE OF THIS FORM FpR�INSTRUCTIONSD)E RESERVATION: Estates of decedents dYing on or before December 12, 1982 -- If anv future interest in the estate is transferred in possession or enjovment the�eby5exuresslYtreservesntheCright5tofapPraiseeandtassess transferrInheritanceyTaxeste for life or for Years, the Commonwealth at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P•S• NOTICE: Section 9140). OBJECTIONS: AnY party in interest nonterest)las shownton thisallotmcetmaYlob]ectewithinS601dayscof�theedatelofsreceivteofmthis�notice (including discount or i bv filing one of the following: A) Protest to the PA DePartment of Revenue, Board of ApPeals. You maY object by filing a protest online a www.boardofapPeals.state.pa.us on or before the expiration of the sixty-day apPeal period. In order for an e ec ronic pro es o e valid, You must receive a confirmation number and processed date from the Board of ApPeals website. You maY also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg. PA 17128-1021. Petitions mav not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA DepartmPAtl�i28e0601ei Burea� of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, Phone C717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administrativelY correctable errors. DISCOUNT: If anY tax due is paid within three (3) months after the decedent's death, a discount of five percent C5%) of the tax paid is allowed. REFUND CCR): A refucationaforXRefundtofWPennsYlvania lnheritancenandeEs ateeTax"�(REV-1313)QUAPPlicationsparelavailable "ApPll online at wWerinYeservicetfopaformsaorders151e800f36212050r servicesDforrtaxPaYersewith specialeheapingmand/or 24-hour ans 9 speaking needs: 1-800-447-3020 (TT on1Y). PENALTY: The 15% tax amnesty non-ParticiPation penaltY is computed on the total of the tax and interest assessed, and not paid before Januaable8inithe�same mannerdandainethehthensame timetPeriodeasyyourwouldTappealnthertaxlandlinterest penalty 15 appeal that has been assessed as indicated on th3s notice. INTEREST: Interest is charged be9imen{9 WTaxeslwhichabecameedelinq�entobefore Januarvtls 1982obearlinterestoattthedrateoof death to the date of aaY six C6%) percent per aea�minteresttat atrateawhichawillfvarvOfrom calendareYearlto calendarevearUwithothatdrateer January i, 1982 will b announced bv �uctionDBookletntCREVR1501)e theaPennsvlvaniaSNon$residenthInstructioneBooklet1CREVe1736)sorvonithe Resident Inst PennsYlvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for vears 2000 throug 2013 are: Interest Dailv Interest Dailv Interest Dailv Rate Factor Year Rate Factor Year Rate Factor Y�ar __ '�'— --- �� 9� .p 2002 6% .000164 .000219 2001 5� .000137 2000 $� 2004 4% .000110 2005 2003 5% .000137 g� .000219 2008 7% .000192 2006 7% .000192 Z�� .000082 2009 5% .000137 2010 4% .000110 2011-2013 3% --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTO --Anv Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If paYment is made after the interest computation date shown on the Notice, additional interest must be calculated. TO REMIT PAYMENT: Detach the top portion of this Notice and submit with vour payment to PA Department of Revenue, at the ad ress shown on the reverse side. -Make check or monev order pavable to: PA DEPARTMENT OF REVENUE Failure to pay theuance oftan Orphan's Court c it tmon, result in the fil3ng of a lien of record in the appropriate county, or the iss i � COMMONWEALTH OF PENNSYLVANlA � DEPARTMENT OF REVENUE PEIVNSYLVANip — BUREAU OF INDNIDUAL TAXES INHERITANCE plVp Eg-�-ATE TAX DEPT.280601. HARRISBURG,PA 17128-0601 O� •�'C,AL RECEIPT No. NR016920 � RECEIVED FROM: ACN JERRY R DUFFIE AssESSnnErvT CONTROL AMOUNT JOHNSON DUFFIE NunnBER 301 MARKET ST 101 317.51 LEMOYNE PA 17043 . ESTATE INFORMATION FILE NUMBER 9913-0545 NAME OF DECEDENT (LASI� (FIRST) (MI) SCHOBERT ROBERT M DATE OF PAYMENT 7/8/2013 POSTMARK DATE � 6/21/2013 COUNTY . Non-Resid'ent � DATE OF DEATH 12/20/2009 TOTAL AMOUNT PAID _ �317 51 REMARKS RECEIVED BY � Elizabeth Bloom SEAL COMMONWEpLTfi OF PENNSYLVAN1p DEPARTMENT OF REVENUE Register REV-7737-2 EX+(Cr08)(FI) � � � �=- � �� pennsylvania SCHEDt1LE a, PART 1 � DEPARTMENT Of REVENUE R�L �� "'�'�T"��" � IN PEHHS�LYAN[A � NONRES1D9dT'pECmg�lT ESTATE OF FILE NUMBER SCHOBERT, ROBERT M. Part 1 must inciude all real property ow�ed b�t��nt individualiy or as a ter�arit in comm�n with another ies havin its situs in Pennsylvanla Proper'h'Jointiy-owned with right of survivorship shiould be dsc�sed on Schedufe F �411 r�aa�l esta,te must be reP�rted at fiair market vaiue,which�s definsd as the price at which wilfing setler, neithsr being compeiled to buy or sell and both ha�r g Wreaso�r�a�bi�j�o��9e��f�er�d a tl'ENI NUMBER DESCRIP110N VALUE AT DATE OF pE,qT}{ �. 5l224th undivided tenant in comm�n int�rest in an unimprvved�ar�el cont�ning 57 acres,more�r iess,situate in Siiver Spring Tovmship,Cumbe�tand County,PA. Decedent resided in Yountville, 13,000.00 Napa Courity,GA at fhe fime�f his deatti. Decederrt died intestate,survived by his w�e,Barbara L. Schobert(now Barbara L Forsythe}and Diane L.Sheen,Nfichae�Schaber�pebra A.Flores ar�d Tim�thy M.S.chobert,chikiren(by a priar marriage). Decederrt owned seperate prvperty iess than $150,000.00 at fhe fime of Mis d�ath, pecedent's 5/224th un�ivided tenant in c�mmon interest is being s�kl to a third party(for a purchase pric�of$13,DOO.DO)and the prveeeds are being d�strib�ted to�ecedeM's intestate heirs pursuant to a Smatl Estate Affidavif (attache�in accordance wi�h Sec6on 13100,Cafifomia Probate C,ode and Sec6on 2102 of The Pennsylvania Probate, Estates and Fidicuaries Code(pEF COD�. PART 1 1`OtAL �_ � 13,DOD.00 � PART 2 tOT�1L (Fram reverse side.) $ 1"Ot'AL (Also enter on Line 1, Recapitulation)� $ 13,400.00 (If more space is needed, use additional sheets of paper of the same size)